2009 (2) TMI 41 - SC - Central Excise

Notification No. 4/2006-CE exempt Finishing agents, dye carriers etc. used in the same factory for mfg. of textile articles - expression “same factory”, would mean the factory where the goods are actually manufactured - it only means that the imported goods must be used in the factory belonging to the importer where the mfg. activity takes place – held that that if excise duty is not leviable on manufacture of goods, importer is not required to pay any additional duty for import of like goods